Italy Esterometro VAT filing switches to quarterly filing
- Jan 13, 2020 | Richard Asquith
The Italian Esterometro listing of cross-border transactions will no longer be required on a monthly basis. Instead, it is only required on a quarterly basis. The deadline will remain the last working day of the month following the reporting period.
Resident Italian VAT-registered businesses must complete a monthly listing, Esterometro, including all cross-border sales and purchase invoices. This reporting obligation was introduced for all invoices issued after 1 January 2019, following the implementation of Sistema di Interscambio (SdI) live invoice reporting for B2B and B2C invoices. The Esterometro captures all the invoice not mandated for SdI live reporting. It replaced the Spesometro filing.
Need a fiscal representative in Italy?
Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Italian VAT compliance?
Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.